Guides to Estonian companies

Guide series

• Estonian MiCA licence 13 guides in reading order
• Estonian AIFM licence 7 guides in reading order
• Estonian EMI and payment institution licence 9 guides in reading order

Estonian company: ready-made or new

Service: Company formation

• Ready-made Estonian company with EU VATWhat a ready-made company is, who it suits, how the purchase works in person and by power of attorney, and what a VAT number changes.
• Why buy a ready-made company in EstoniaThe reasons for a shelf company — and when a new company is the better choice.
• After buying an Estonian company: the first stepsThe duties that pass to the new owner with the company, in the order to deal with them.
• Estonian OÜ compared with company forms in other countriesForty-three side-by-side comparisons from the official law texts: founding, capital, transferring a share and how profit is taxed.
• E-Residency card pick-up locations by countryEvery location the Police and Border Guard Board lists — in Estonia, at the embassies and at mobile pick-up points — with the time and the fees.
• Estonian company (OÜ) or UK Ltd: the official facts comparedRegistration, fees, yearly filing and the VAT number of the two company forms, from the official sources of both countries.
• Estonian company (OÜ) or Delaware LLC: the official facts comparedForming the company, the registered agent, the yearly Delaware tax, the US federal filing and how each company is classified for tax — from the official texts.
• Estonian company (OÜ) or Spanish S.L.: the official facts comparedForming the company, capital, transferring a share, the yearly accounts and the corporation tax of the two company forms, from the official law texts.
• Estonian company (OÜ) or Italian S.r.l.: the official facts comparedForming the company, capital, transferring a share, the yearly accounts and the company income tax of the two company forms, from the official law texts.
• Estonian company (OÜ) or Dutch B.V.: the official facts comparedForming the company, capital, transferring a share, the yearly accounts and the corporate income tax of the two company forms, from the official law texts.
• Estonian company (OÜ) or Swedish AB: the official facts comparedFounding, capital, registration, the annual meeting and the company income tax of the two company forms, from the official law texts.
• Estonian company (OÜ) or Portuguese Lda: the official facts comparedCapital, quotas, assigning a quota and the corporate income tax of the two company forms, from the official law texts of both countries.
• Estonian company (OÜ) or Danish ApS: the official facts comparedFounding, capital, registration, transferring a share and the corporation tax of the two company forms, from the official law texts of both countries.
• Estonian company (OÜ) or Norwegian AS: the official facts comparedFounding, capital, registration, transferring a share and the company tax of the two company forms, from the official law texts of both countries.
• Estonian company (OÜ) or Czech s.r.o.: the official facts comparedFounding, capital, the liability of the partners, transferring a share and the company tax of the two company forms, from the official law texts.
• Estonian company (OÜ) or Austrian GmbH: the official facts comparedFounding, capital, transferring a share and the corporation tax of the two company forms, from the official law texts of both countries.
• Estonian company (OÜ) or Swiss GmbH: the official facts comparedFounding, capital, assigning a share and the federal profit tax of the two company forms, from the official law texts of both countries.
• Estonian company (OÜ) or Luxembourg SARL: the official facts comparedFounding, capital and assigning a share of the two company forms, from the official law texts of both countries.
• Estonian company (OÜ) or Irish LTD: the official facts comparedForming the company, transferring a share, the yearly filing and the corporation tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Romanian SRL: the official facts comparedFounding, capital, transferring a part and the profit and microenterprise taxes of the two company forms, from the official texts.
• Estonian company (OÜ) or Slovak s.r.o.: the official facts comparedFounding, capital and its payment, transferring a share and the income tax of the two company forms, from the official texts.
• Estonian company (OÜ) or Canadian corporation: the official facts comparedIncorporating, shareholder liability, the resident-director rule and the federal corporate tax, from the official texts of both countries.
• Estonian company (OÜ) or New Zealand company: the official facts comparedRegistration, directors, shareholder liability and transferring a share of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Australian Pty Ltd: the official facts comparedMembers, directors, registration and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Maltese Ltd: the official facts comparedMembers, capital, paying up, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Singapore Pte Ltd: the official facts comparedFounding, directors and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Turkish Ltd. Şti.: the official facts comparedFounding, capital, transferring a share and the corporate tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Brazilian Ltda: the official facts comparedPartners, capital, assigning a quota and the corporate income tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Georgian LLC: the official facts comparedCapital, transferring a share and the distributed-profit tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Colombian S.A.S.: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Chilean SpA: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Argentine S.R.L.: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Uruguayan S.A.S.: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Kenyan private company: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Costa Rican S.R.L.: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Indonesian PT: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Azerbaijani LLC: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Pakistani private company: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Sri Lankan company: the official facts comparedFounding, capital, transferring a share and the company tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Kazakh TOO: the official facts comparedFounding, capital, transferring a share and the corporate income tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or Uzbek OOO: the official facts comparedFounding, the charter fund, transferring a share and the profit tax of the two company forms, from the official texts of both countries.
• Estonian company (OÜ) or German GmbH: the official facts comparedCapital, signing the articles, transferring a share and the profit tax of the two company forms, from the official law texts of both countries.
• Estonian company (OÜ) or Polish sp. z o.o.: the official facts comparedCapital, forming the company, transferring a share and how profit is taxed — including the Polish lump-sum tax — from the official law texts of both countries.
• Estonian company (OÜ) or Finnish Oy: the official facts comparedFounding, registration, capital, transferring a share and the company tax rate of the two company forms, from the official law texts of both countries.
• Estonian company (OÜ) or Lithuanian UAB: the official facts comparedMinimum capital, online registration and identification in the two neighbouring EU countries, from their official sources.
• New Estonian company formationHow a new Estonian OÜ is formed, what is needed, what affects the timing and why the VAT number is a separate step.
• Estonian company name checkIs the name you want free? A check against every name in the commercial register, and the rule the registrar decides by.
• Estonian company searchFind a company by its registry code, VAT number or name, and see what each answer means before you sign or invoice.
• EU VAT number checkIs your customer's VAT number valid? A check through VIES, and what the answer means for an invoice without VAT.
• How to apply for Estonian e-residencyThe application, the fee, the waiting time and the pick-up of the e-resident's digital ID — and what e-residency is not.
• e-Residency card certificates end on 9 December 2026Which e-Residency cards lose their certificates, what the Police and Border Guard Board advises, and what to arrange for your company before the date.
• Digital signatures for an Estonian companyThe legal effect of a digital signature, the tools and files behind it, and the documents that still need a notary.
• Form an Estonian company online with e-residencyOnline formation and online company changes with the e-residency card — and the one change that always needs a notary.
• Ready-made or new Estonian company: price, VAT and history comparedThe two routes to an Estonian company side by side: prices, the VAT number, company history and what both include.
• How much does it cost to set up a company in Estonia?The formation package, the add-ons you may need, the costs that are not service fees, and what follows after the first year.
• Estonia as a place to do businessWhy entrepreneurs choose Estonia, the main routes to an Estonian company, and links to all our guides.
• Shareholders' agreement for an Estonian companyWhat a shareholders' agreement adds to the articles of association, what it usually covers and when co-owners need one.
• Articles of association of an Estonian OÜWhat the Commercial Code requires in the articles, what the standard articles allow, who signs them and how they are amended.
• Management board member service agreementThe appointment makes a person a board member; the service agreement sets the terms. What it contains and who needs one.
• Can a foreigner be a director of an Estonian company?Who may be a management board member, when a contact person is required, how a foreign board member signs — with the legal sources.
• Estonian company without e-residencyHow to buy, form and run an Estonian company without an e-residency card — and when the card is still worth having.
• Share capital of an Estonian OÜHow much share capital an Estonian private limited company needs, when it is paid in and how it is shown — with the legal sources.
• Buying an existing Estonian company that already tradesHow to check, review and take over an Estonian company with a trading history — and what each step costs on our price list.
• Aged shelf companies in Estonia: what the age givesWhat an earlier registration date gives a buyer and what it does not — and when a company that has traded is the better choice.
• Paying a dividend from an Estonian OÜWhen the profit may be paid out, who decides it, what the company checks first and how the tax is declared and paid.
• An Estonian OÜ with two or more shareholdersThe default rules of the Commercial Code for co-founders — votes, decisions, the management board, a deadlock and selling a share.
• Invoicing from an Estonian companyThe deadlines, the required contents and the reverse charge for EU business customers — the VAT Act rules for a company registered as a VAT payer.
• Duties and liability of a management board memberWho may serve, what the board must do, the rules in financial difficulty and how board members answer for breaches — with the Commercial Code sources.
• Does my Estonian company need an audit?The two sets of thresholds of the Auditors Activities Act — review and audit — and what a company does when it crosses them.
• Board member fee or dividend: paying yourself from abroadHow Estonia taxes a board fee paid to a non-resident and a dividend, with the section of each act — and what is left to your country of residence.
• Estonian company run from Finland: where it is taxedWhat Finnish owners and board members of an Estonian OÜ must know about Finnish tax residence — with the legal sources.
• Estonian company run from Germany: where it is taxedWhat German owners and directors of an Estonian OÜ must know about German tax liability — with the legal sources.
• Estonian company run from Poland: where it is taxedWhat Polish owners and directors of an Estonian OÜ must know about Polish CIT and the tax treaty — with the legal sources.
• Estonian company run from Spain: where it is taxedWhat owners and directors of an Estonian OÜ living in Spain must know about Spanish tax residence — with the legal sources.
• Estonian company run from Italy: where it is taxedWhat owners and directors of an Estonian OÜ living in Italy must know about Italian tax residence — with the legal sources.
• Estonian company run from Ukraine: where it is taxedWhat Ukrainian owners and directors of an Estonian OÜ must know about Ukrainian tax residence, CFC rules and the tax treaty — with the legal sources.
• Estonian company run from the UK: where it is taxedWhat British owners and directors of an Estonian OÜ must know about UK company residence and the tax treaty — with the legal sources.
• Estonian OÜ or Ukrainian FOP: what to compareSingle-tax rates, the owner's liability, how company profit is taxed and the CFC rules — with the legal sources of Ukraine and Estonia.
• Estonian company with a US owner: what US tax law asksWhat American owners of an Estonian OÜ must know about CFC rules, the information return and the tax treaty — with the legal sources.
• Estonian company run from Turkey: where it is taxedWhat Turkish owners and directors of an Estonian OÜ must know about Turkish corporate tax, CFC rules and the tax treaty — with the legal sources.
• Estonian company run from Austria: where it is taxedWhat Austrian owners and directors of an Estonian OÜ must know about Austrian corporate tax, the CFC rule and the tax treaty — with the legal sources.
• Estonian company run from Canada: where it is taxedWhat Canadian owners and directors of an Estonian OÜ must know about corporate residence, the tax treaty and the FAPI rules — with the legal sources.
• Estonian company run from Australia: where it is taxedWhat Australian owners and directors of an Estonian OÜ must know about company residence, the missing tax treaty and the CFC rules — with the legal sources.
• Estonian company run from Ireland: where it is taxedWhat Irish owners and directors of an Estonian OÜ must know about company residence, the tax treaty and the CFC rules — with the official sources.
• Estonian company run from Switzerland: where it is taxedWhat Swiss owners and directors of an Estonian OÜ must know about federal profit tax, company residence and the tax treaty — with the legal sources.
• Estonian company run from France: where it is taxedWhat French owners and directors of an Estonian OÜ must know about French corporate tax, privileged tax regimes and the tax treaty — with the official sources.
• Estonian company run from Luxembourg: where it is taxedWhat Luxembourg owners and directors of an Estonian OÜ must know about corporate income tax, the CFC rule and the tax treaty — with the legal sources.
• Estonian company run from the Netherlands: where it is taxedWhat Dutch owners and directors of an Estonian OÜ must know about corporate income tax, the CFC rule and the tax treaty — with the legal sources.
• Estonian company run from Sweden: what is taxed whereWhat Swedish owners and directors of an Estonian OÜ must know about registration, permanent establishment, low-taxed foreign legal persons and the tax treaty — with the legal sources.
• Estonian company run from Denmark: where it is taxedWhat Danish owners and directors of an Estonian OÜ must know about the seat of management, the CFC rules and the tax treaty — with the legal sources.
• Estonian company run from Norway: where it is taxedWhat Norwegian owners and directors of an Estonian OÜ must know about real management, the NOKUS rules and the tax treaty — with the legal sources.
• Estonian company run from Czechia: where it is taxedWhat Czech owners and directors of an Estonian OÜ must know about the place of management, the CFC rule and the tax treaty — with the legal sources.
• Estonian company run from Portugal: where it is taxedWhat Portuguese owners and directors of an Estonian OÜ must know about effective management, the rules on favourable tax regimes and the tax treaty — with the legal sources.
• Estonian company run from Brazil: what is taxed whereWhat Brazilian owners and directors of an Estonian OÜ must know about the Brazilian rules on legal persons, controlled entities abroad and the missing tax treaty — with the legal sources.
• Estonian company run from New Zealand: what is taxed whereWhat New Zealand owners and directors of an Estonian OÜ must know about company residence, the controlled foreign company rules and the missing tax treaty — with the legal sources.
• Estonian company run from South Korea: what is taxed whereWhat Korean owners and directors of an Estonian OÜ must know about the domestic-corporation rule, retained earnings deemed dividends and the Estonia–Korea tax treaty — with the legal sources.
• Estonian company run from Slovakia: what is taxed whereWhat Slovak owners and directors of an Estonian OÜ must know about the place of effective management, the controlled foreign company rule and the Estonia–Slovakia tax treaty — with the legal sources.
• Estonian company run from Romania: what is taxed whereWhat Romanian owners and directors of an Estonian OÜ must know about the place of effective management, the controlled foreign company rule and the Estonia–Romania tax treaty — with the legal sources.
• Estonian company run from Croatia: what is taxed whereWhat Croatian owners and directors of an Estonian OÜ must know about the place of actual management, the controlled foreign company rule and the Estonia–Croatia tax treaty — with the legal sources.
• Estonian company run from Slovenia: what is taxed whereWhat Slovenian owners and directors of an Estonian OÜ must know about the place of effective management, the controlled foreign company rule and the Estonia–Slovenia tax treaty — with the legal sources.
• Estonian company run from Bulgaria: what is taxed whereWhat Bulgarian owners and directors of an Estonian OÜ must know about residence by incorporation, a place of business in Bulgaria, the controlled foreign company rule and the Estonia–Bulgaria tax treaty — with the legal sources.
• Estonian company run from Serbia: what is taxed whereWhat Serbian owners and directors of an Estonian OÜ must know about the place of actual management and control, the controlled foreign company rule that is not yet applied and the Estonia–Serbia tax treaty — with the legal sources.
• Estonian company run from the UAE: what is taxed whereWhat owners and directors in the United Arab Emirates of an Estonian OÜ must know about effective management and control, the permanent establishment and the Estonia–UAE tax treaty — with the legal sources.
• Estonian company run from Liechtenstein: what is taxed whereWhat owners and directors in Liechtenstein of an Estonian OÜ must know about the place of actual management, the passive-income rule for dividends and the Estonia–Liechtenstein tax treaty — with the legal sources.
• Estonian company run from China: what is taxed whereWhat Chinese owners and directors of an Estonian OÜ must know about the actual management body, the controlled foreign company rules and the Estonia–China tax treaty — with the legal sources.
• Estonian company run from Albania: what is taxed whereWhat Albanian owners and directors of an Estonian OÜ must know about the deemed place of management and control, the controlled foreign entity rule and the Estonia–Albania tax treaty — with the legal sources.
• Estonian company run from Qatar: what is taxed whereWhat owners and directors in Qatar of an Estonian OÜ must know about Qatari-source income, the resident entity rule and the signed Estonia–Qatar tax treaty — with the legal sources.
• Estonian company run from Oman: what is taxed whereWhat owners and directors in Oman of an Estonian OÜ must know about the permanent establishment, Omani tax residence and the Estonia–Oman tax treaty — with the legal sources.
• Estonian company run from Cyprus: what is taxed whereWhat owners and directors in Cyprus of an Estonian OÜ must know about control and management, the 2026 reform, the controlled foreign company rule and the Estonia–Cyprus tax treaty — with the legal sources.
• Estonian company run from Malaysia: what is taxed whereWhat owners and directors in Malaysia of an Estonian OÜ must know about management and control, Malaysian income and the missing tax treaty — with the legal sources.
• Estonian company run from Argentina: what is taxed whereWhat owners and directors in Argentina of an Estonian OÜ must know about the permanent establishment, the controlled foreign company rule and the missing tax treaty — with the legal sources.
• Estonian company run from Indonesia: what is taxed whereWhat owners and directors in Indonesia of an Estonian OÜ must know about domicile, the permanent establishment, the deemed dividend rule and the missing tax treaty — with the legal sources.
• Estonian company run from Peru: what is taxed whereWhat owners and directors in Peru of an Estonian OÜ must know about the permanent establishment, the controlled foreign company rule and the missing tax treaty — with the legal sources.
• Estonian company run from Kenya: what is taxed whereWhat owners and directors in Kenya of an Estonian OÜ must know about management and control, the permanent establishment and the missing tax treaty — with the legal sources.
• Estonian company run from Uruguay: what is taxed whereWhat owners and directors in Uruguay of an Estonian OÜ must know about Uruguayan-source income, the permanent establishment and the missing tax treaty — with the legal sources.
• Estonian company run from Costa Rica: what is taxed whereWhat owners and directors in Costa Rica of an Estonian OÜ must know about Costa Rican-source profit, the permanent establishment and the missing tax treaty — with the legal sources.
• Estonian company run from Thailand: what is taxed whereWhat owners and directors living in Thailand must know about the Thai rules on foreign companies, income brought into Thailand and the Estonia–Thailand tax treaty — with the legal sources.
• Estonian company run from Pakistan: what is taxed whereWhat owners and directors living in Pakistan must know about company residence, the controlled foreign company rule and the Estonia–Pakistan tax treaty — with the legal sources.
• Estonian company run from Armenia: what is taxed whereWhat owners and directors living in Armenia must know about company residence by registration, permanent establishments and the Estonia–Armenia tax treaty — with the legal sources.
• Estonian company run from Azerbaijan: what is taxed whereWhat owners and directors living in Azerbaijan must know about the place-of-management rule, the controlled foreign company rule and the Estonia–Azerbaijan tax treaty — with the legal sources.
• Estonian company run from Colombia: what is taxed whereWhat owners and directors living in Colombia must know about the effective place of management, the controlled foreign entity rules and the missing tax treaty — with the legal sources.
• Estonian company run from Chile: what is taxed whereWhat owners and directors living in Chile must know about domicile and permanent establishments, the controlled entity rule and the missing tax treaty — with the legal sources.
• Estonian company run from the Philippines: what is taxed whereWhat owners and directors living in the Philippines must know about foreign corporations doing business there, who is taxed on what, and the missing tax treaty — with the legal sources.
• Estonian company run from Sri Lanka: what is taxed whereWhat owners and directors living in Sri Lanka must know about the management-and-control rule, who is resident and the missing tax treaty — with the legal sources.
• Estonian company run from Malta: what is taxed whereWhat owners and directors living in Malta must know about the Maltese rules on company residence, income received in Malta, controlled foreign companies and the tax treaty — with the legal sources.
• Estonian company run from Singapore: what is taxed whereWhat owners and directors living in Singapore must know about the Singapore rules on company residence, income received in Singapore and the tax treaty — with the legal sources.
• Estonian company run from Georgia: what is taxed whereWhat owners and directors living in Georgia must know about the Georgian rules on the place of management, the profit tax and the Estonia–Georgia tax treaty — with the legal sources.
• Estonian company run from Kazakhstan: what is taxed whereWhat owners and directors living in Kazakhstan must know about the Kazakh rules on the place of effective management, controlled foreign companies and the tax treaty — with the legal sources.
• Estonian company run from Uzbekistan: what is taxed whereWhat owners and directors living in Uzbekistan must know about the Uzbek rules on the place of actual management, controlled foreign companies and the tax treaty — with the legal sources.
• Estonian company run from Jersey: what is taxed whereWhat owners and directors living in Jersey must know about the Jersey rule on management and control, residence of individuals and the Estonia–Jersey tax agreement — with the legal sources.
• Estonian company run from abroad: where is it taxed?The rule of each country our guides cover, side by side — when your country counts an Estonian OÜ as its own.
• EORI number and LEI code for an Estonian companyThe customs number and the Legal Entity Identifier: who needs them and how to apply.
• Business bank account for an Estonian companyHow a foreign-owned Estonian company gets through bank and e-money institution onboarding.
• Apostille and sworn translation of Estonian company documentsHow to get Estonian company documents accepted abroad: apostille, English documents, sworn translations and a company seal.

Running an Estonian company

Service: Company services

• Registered address and contact person in EstoniaThe address and contact person requirements of the Commercial Code and how the licensed service works.
• Extending the registered address and contact personWhat happens when the 12 months included in your package end, and how the combined extension works.
• Certificate of Residence for an Estonian companyProof of Estonian tax residency for treaty relief, foreign payers and banks — what it is, how it is issued and what it costs.
• Company seal for an Estonian companyNot required by Estonian law, often expected abroad: when a company seal is useful and how to order one.
• Registry extract of an Estonian company for a foreign bankThe forms of the registry extract banks and authorities abroad ask for, and how to get one.
• Transfer of a share in an Estonian companySelling a share or bringing in a new shareholder: the notary, the other shareholders' rights, the power of attorney route and the price.
• Changing the share capital of an Estonian companyIncrease or decrease of share capital with the amendment of the articles — what the law requires and what it costs.
• Beneficial owner data of an Estonian companyThe obligation, why a notarised power of attorney is needed, and how we prepare and submit the report through a notary.
• Estonian VAT registrationThe EUR 40,000 threshold, voluntary registration and what the Tax and Customs Board asks a foreign-managed company.
• Company secretary service in EstoniaThe corporate calendar of an Estonian company and how a company secretary keeps it.
• Annual obligations of an Estonian companyThe deadlines every Estonian company has, and how the company secretary service and monthly accounting keep them.
• What it costs to keep an Estonian companyThe yearly costs of an Estonian OÜ: address and contact person, accounting, the annual report, changes, and closing it when it is no longer needed.
• Changing the board, shareholders or articles of an Estonian companyThe common company changes, who decides them, which need a notary, and how to make them from abroad.
• Power of attorney for Estonian company changesWhen you need a power of attorney in Estonia, what form it must take, and why the wording matters to the notary.
• Residence permit for a board member in EstoniaHow a non-EU owner or director of an Estonian company applies for a temporary residence permit for enterprise.
• Office and real estate in Estonia for foreign ownersLeases, office space and property purchases in Estonia, explained for owners who live abroad.

Payment and e-money institutions

Service: Licensed companies

• Estonian payment institution licenceWhat a payment institution licence allows, who needs one, and the main stages of the process.
• Estonian e-money institution (EMI) licenceWhat an EMI licence allows, how it differs from a payment institution licence, and the main stages of the process.
• AML rules and safeguarding for licensed companiesThe documents a payment institution, e-money institution or gambling operator must have — and what our add-ons include.
• Bank account for a licensed companyWhich accounts a licensed company needs, what the law guarantees, why banks are cautious and how to prepare.
• State fees and capital for EU licencesThe official fees and minimum capital for the licences we work on, each with a link to the law — kept apart from our own fees.
• What a licensed company in Estonia costsOur fee, state fees, the capital the company must hold and the running costs after authorisation — the four cost layers of a licensed company.

Gambling and road transport

Service: Licensed companies

• Estonian casino and gambling licenceWhat an Estonian gambling licence allows, which types of gambling exist, and the main stages of the process.
• Responsible gambling procedures for an Estonian licenceThe player protection and AML documents a gambling licence application needs.
• Transport manager contractThe rules on external transport managers under Regulation (EC) No 1071/2009 and what the contract must specify.

Crypto-assets and MiCA

Service: MiCA crypto licensing

• MiCA CASP licence in EstoniaWho needs a MiCA authorisation, what the application contains, how the Financial Supervision Authority assesses it, and what it costs in capital and fees.
• MiCA licence classes and capitalThe three classes of crypto-asset service provider, the minimum capital of each, and how the fixed-overheads test can raise it.
• Crypto-asset white paper requirements under MiCAWhen you need a white paper, what it must contain, how it is notified and published, and who is liable for it.
• Travel Rule for crypto-asset service providersRegulation (EU) 2023/1113 for CASPs and what a Travel Rule procedure must decide.
• AML procedures for a MiCA CASP applicationThe risk assessment, internal rules and procedures a crypto-asset service provider files with its application.
• MiCA custody policy and key managementThe custody and administration rules of MiCA and the key management procedure behind them.
• MiCA passporting and ongoing complianceThe Article 65 notification that activates the EU passport, and the obligations that apply every day after authorisation.

Investment funds

Service: Fund licensing

• Estonian AIFM licenceWhen a full fund manager authorisation is needed, the capital, what the authority assesses and what it costs.
• Small AIFM or full AIFM in EstoniaRegistration, small manager licence or full authorisation — thresholds, capital, supervision and marketing rights side by side.
• Fund depositary requirements in EstoniaWhen a depositary is required, who may be one, what it does and how to plan the appointment.
• Estonian fund structureThe building blocks of an Estonian fund structure, smaller and larger fund managers, and the main stages of the set-up.
• Fund documents: offering document, LP onboarding and governanceWhat an AIF's offering document and investor onboarding pack must contain, and the manager's policies.

Credit, lending and debt collection

Service: Credit licensing

• Estonian creditor licence for consumer creditWho needs the licence, the capital, the application, the responsible lending rules and the state fee.
• Estonian credit servicer licenceWhat credit servicing is, what the licence requires, the capital, the documents and the state fee.
• Credit servicer authorisation: the application documentsEvery document the Credit Servicers and Credit Purchasers Act requires, and which of them are mandatory.
• Consumer credit compliance documents in EstoniaThe agreements and policies that implement the Law of Obligations Act and KAVS for a consumer creditor.
• Debt collection, lending and transport licencesThree smaller regulated activities in Estonia: what each requires and how we work with you.

Canada money services business

Service: Canada MSB

• Canada MSB and FINTRAC registrationWho must register, what the registration involves, how long it lasts, what must be reported and what it does not give you.
• Buying a ready-made Canada MSBWhat you buy, what must be reported to FINTRAC, the due diligence on both sides, and when a new registration is better.
• FINTRAC compliance programme and compliance officerWhat PCMLTFA requires from a registered MSB from its first day of operation.
• FINTRAC MSB registration renewalThe two-year renewal cycle of a FINTRAC registration, what must be kept current, and what our renewal service includes.

Compliance, DORA and banking partners

Service: Compliance services

• DORA: ICT risk framework and register of informationThe five pillars of DORA and how a smaller financial entity meets them.
• Banking and payment partners for fintechsSafeguarding accounts, fiat rails, IBANs and BIN sponsors for regulated businesses.
• Compliance audit for regulated firmsAn internal compliance review before or after the supervisor looks: scope, method, report and remediation.
• Supervisory reporting after authorisationWhat authorised fund managers, creditors and credit servicers file, the DORA register of information, and closing audit findings.

Mergers and acquisitions

Service: Mergers and acquisitions

• Buying, selling or merging companiesThe structure and steps of an Estonian or cross-border company transaction.
• Legal due diligence on an Estonian companyWhat to check before you buy an Estonian company, what the red-flag report tells you, and what must be filed after closing.

Accounting, annual reports and closing

Service: Accounting and closure

• Accounting for an Estonian OÜBookkeeping, TSD and KMD declarations, the annual report and accounting restoration explained.
• Annual reports, company deletion and liquidation in EstoniaThe annual report every Estonian company must file, and when deletion or liquidation is the right way to close a company.
• Catching up on late annual reportsOne or more years of annual reports outstanding: what it risks, how it is fixed, and what several reports cost.
• Closing an Estonian company: what happens if you just walk awayWhy an unused company does not disappear, what can happen if it is abandoned, and the proper ways to close or keep it.

NIS2 cybersecurity compliance

Overview: NIS2 compliance documentation

• What is NIS2? The EU cybersecurity directive explainedThe NIS2 Directive in plain terms: where it comes from, how it becomes national law, and the four things it asks of every company within its scope.
• Who does NIS2 apply to?The sectors, the size-cap rule, the entities covered regardless of size, and the difference between essential and important entities.
• NIS2 supply chain requirements for suppliersWhy a supplier that is not itself subject to NIS2 is still asked for NIS2 evidence, what its customers must check under Article 21, and how to prepare.
• What happens without NIS2 complianceSupervision of essential and important entities, administrative fines, periodic penalties, and the personal responsibility of the management body.

Choosing, ordering and reading the prices

Service: Price list

• How the service recommendation worksWhat the questionnaire asks, why it asks it, what the result contains and what happens with your details.
• Required and recommended documents for licence applicationsFor each licence application: the documents that are added to the order with it and the ones that are strongly recommended — each with the provision it rests on.
• Services and prices as dataThe addresses where every service, add-on and price can be read by a program, and what each page carries in its HTML.

More guides

• Register changes for e-residentsChange the data of your Estonian company in the Commercial Register without travelling: one power of attorney signed with your e-residency card, the price at once, payment online.
• Founding a non-profit association in EstoniaHow an Estonian non-profit association (MTÜ) is founded — online for e-residents, with a notarised power of attorney or at a notary in Tallinn — what the law requires and what it costs.
• Buying a ready-made company in person in TallinnHow the purchase of an Estonian ready-made company works when you come to the notary in Tallinn yourself: what the price includes, what you send us, when you pay and how the transaction is done in one day.
• Reading an Estonian company's register dataEvery fact the company search shows: what it means and what the law asks of the company.
• Free tools for an Estonian companySix tools, each answer from an official source — and with each answer the service it calls for, with its price.
• Guarantee institution licence in EstoniaA non-bank financial institution for commercial guarantees and sureties: what the FIU authorisation covers, what it does not, the application, the time and the price.
• SBLC and bank guarantees with a guarantee institutionWho issues standby letters of credit and bank guarantees, what an Estonian non-bank guarantee institution can do itself, and what Package B adds for banking partners.
• Bank licence in Estonia or BulgariaWhether your business model needs a bank, what a new credit institution needs, who decides, and how our Package C works.
• Activities that need a licence or a notice in EstoniaEvery activity of the Register of Economic Activities that needs an activity licence or a notice, by field, in plain words — and common activities that need no licence.
• Estonian holding company: formation and restructuringThe company-law steps to put companies under an Estonian holding OÜ, and the income tax rule on dividends passed on from subsidiaries — with the section of each act.
• An Estonian company in an international groupThe Estonian rules for the Estonian part of a group — group and associated persons, transfer prices, dividends from subsidiaries — with the section of each act.
• The international tax structure of an Estonian companyOwners, directors, clients or a subsidiary abroad: the Estonian rules each structure starts from, the questions other countries add, and a written analysis — not tax advice.
• Transfer pricing documentation for an Estonian companyAssociated persons, the market value rule and the information the Tax and Customs Board may request — with the section of each act, and what our documentation contains.
• When the Tax and Customs Board asks for documentsThe legal basis of a request in tax proceedings, the records an Estonian company keeps, and how we put the existing documents in order — we never create missing ones.
• Preparing an Estonian company for the annual auditThe audit thresholds of the Auditors Activities Act, the records the company keeps, and what we prepare before the sworn auditor starts — not an audit.
• EU VAT, OSS and IOSS for an Estonian companyThe place-of-supply rule with its EUR 10,000 threshold, the one-stop shop for sales inside the EU and the import one-stop shop for low-value goods — with the section of the Value Added Tax Act for each.
• GDPR documentation for an Estonian companyWhat the General Data Protection Regulation asks an Estonian company to have in writing, with the article for each document, and what we prepare.
• AML and KYC procedures for an Estonian companyThe obliged entities of the Money Laundering and Terrorist Financing Prevention Act, the documents the act requires of them, and what we prepare — with the section for each.
• Investment round in an Estonian companyThe Commercial Code steps of a share capital increase for an investor — majorities, pre-emptive rights, payment and the commercial register — with the section for each.
• Buying or selling an Estonian companyA share sale of an Estonian OÜ from the articles of association to the last register entry — with the section of the Commercial Code for each step.
• What a bank checks before opening a company accountThe duties of the Money Laundering and Terrorist Financing Prevention Act behind a bank's questions to an Estonian company — with the section for each.
• International contracts of an Estonian companyThe choice of law under the Rome I Regulation and the rules of the Estonian Law of Obligations Act on agreement, form and standard terms — with the article or section for each.
• EU trade mark for an Estonian companyThe EU trade mark under Regulation (EU) 2017/1001 — what it protects, the classification of goods and services, opposition and renewal — with the article for each.
• Tax residence and permanent establishment of an Estonian companyWhy the country where the owners live may count an Estonian OÜ as its own, what a permanent establishment is, and what our written analysis contains — not tax advice.
• Services for an existing Estonian companyWhat an Estonian OÜ may need after the company check — grouped by situation, each row with its price and a pre-filled order.
• Estonian company run from India: what to checkWhat Indian owners and directors of an Estonian OÜ should check: the Estonia–India tax treaty, India’s overseas investment rules and documents with an apostille — with the official sources.
• Estonian company run from Mexico: what is taxed whereWhat Mexican owners and directors of an Estonian OÜ should know about the Mexican residence rule for companies, the Estonia–Mexico tax convention and documents with an apostille — with the official sources.
• How long does it take to buy an Estonian company?The two points the law fixes, and the steps whose time depends on you, the notary and the register.
• How Estonia taxes company profit — and what undistributed profit meansWhen an Estonian company pays income tax on its profit, what “undistributed profit” means, and how the rule compares with other countries — from official sources.
• What an Estonian company costs in 2026Getting the company, keeping it in order each year and the state fees — each part with its amount, what it includes and where the amount comes from.
• Estonian company (OÜ) or Latvian SIA: the official facts comparedRegistration, fees, share capital, yearly filing and the taxation of profit of the two company forms, from the official sources of both countries.
• Estonian company (OÜ) or Cyprus Ltd: the official facts comparedRegistration, fees, share capital, yearly filing and the taxation of profit of the two company forms, from the official sources of both countries.
• Providing accommodation services in EstoniaRunning a hotel, guesthouse, hostel, holiday home or short-term rental flat as a business in Estonia is governed by the Tourism Act (turismiseadus) and a ministerial regulation on accommodation requirements.
• Commercial air transport from Estonia: air operator certificate and operating licenceAn Estonian company that carries passengers, cargo or mail by air for payment needs two separate permits from the Estonian Transport Administration (Transpordiamet): an air operator certificate, which confirms that the company has the professional ability and organisation to operate safely, and an operating licence, which permits it to provide air services.
• Alcohol trade in Estonia: wholesale, retail and cateringIn Estonia, selling alcohol in wholesale, in retail or in catering needs a notice of economic activities in the Register of Economic Activities before the sale starts. The notice names each place of business and the kind of alcohol sold there, and the sale is then allowed only through those places. The State Register of Alcohol was repealed from 1 November 2026.
• Audit firm activity licence in EstoniaAn audit firm (audiitorettevõtja) is the business through which a sworn auditor provides audits, reviews and other audit services in Estonia.
• Beauty and personal services in Estonia: rules, supervision and formalitiesHairdressing, cosmetic care, manicure and pedicure, tattooing, permanent make-up, body piercing, solarium services and nail, eyelash and eyebrow services are regulated in Estonia by the Public Health Act and a regulation of the minister.
• Pest control services and biocidal products in EstoniaA business that provides a pest control service in Estonia must submit a notice of economic activities before it starts and must have a qualified responsible specialist or, as a sole proprietor, be competent to act as one itself.
• Bus passenger transport licence in Estonia: the Community licence and its certified copiesA company that carries passengers by bus for payment in Estonia needs a Community licence and a certified copy of it for each vehicle. This page sets out the legal requirements and LexorCorp Global OÜ's service.
• Canada money services business (MSB) registration with FINTRACA business that exchanges currencies, transfers funds, deals in virtual currency or provides certain other money services in or into Canada must, except as otherwise prescribed by regulation, register with FINTRAC (the Financial Transactions and Reports Analysis Centre of Canada) before it starts.
• Operating permit for a dangerous enterprise or a major-accident hazard enterprise in EstoniaA site in Estonia where hazardous chemicals are handled above set quantities may operate only under an operating permit (käitamisluba) issued under the Chemicals Act (kemikaaliseadus).
• Collective management of copyright in Estonia: the notice for multi-territorial online music licensingOrganisations that manage copyright and related rights for many rightholders are regulated by Chapter IX of the Estonian Copyright Act.
• Commercial lottery in EstoniaA commercial lottery is a prize draw that a seller of goods or services runs to promote its sales or its brand.
• Conformity assessment body (notified body) in EstoniaA company that wants to test, certify, inspect or calibrate products as a conformity assessment body for EU-harmonised product rules needs an activity licence from an EEA state and must be notified to the European Commission and the other EEA states.
• Operating a construction business in Estonia: notice of economic activities and qualificationA company that builds, designs, supervises or audits buildings in Estonia must, in eight fields, file a notice of economic activities in the Register of Economic Activities before it starts work. In thirteen fields the company must also work through a competent person whose qualification is proven by a professional or competence certificate. This page sets out what the acts say about both duties.
• Credit institution (bank) licence in BulgariaA company that takes deposits from the public and lends on its own account needs a bank licence. In Bulgaria it is issued under the Credit Institutions Act, with the Bulgarian National Bank and the European Central Bank as competent authorities. This page covers who applies, the requirements, the documents and the statutory time limits.
• Credit institution (bank) licence in EstoniaOnly a licensed credit institution may take deposits or other repayable funds from the public in Estonia. The application is filed with Finantsinspektsioon (the Estonian Financial Supervision and Resolution Authority, FI), but the authorisation itself is granted by the European Central Bank (ECB) on FI's proposal. Below: the law, requirements, documents, fees, statutory time limits and what LexorCorp Global OÜ does.
• Credit intermediary licence in EstoniaA business that, for a fee, arranges consumer credit in Estonia or concludes credit agreements on a lender's behalf needs an activity licence from Finantsinspektsioon, the Estonian Financial Supervision Authority.
• Credit servicer authorisation in Estonia (KIOS)A company whose main business is collecting, renegotiating or administering defaulted loans granted by banks or licensed creditors needs an activity licence from the Estonian Financial Supervision Authority (Finantsinspektsioon). The rules are in the Credit Servicers and Credit Purchasers Act, which transposes the EU directive on credit servicers and credit purchasers.
• Estonian creditor and credit intermediary licence (KAVS)A company that lends money to consumers in Estonia, or arranges consumer credit for a lender, needs an activity licence from Finantsinspektsioon, the Estonian Financial Supervision Authority (FSA). The licence is granted under the Creditors and Credit Intermediaries Act (krediidiandjate ja -vahendajate seadus, KAVS). Below: who needs it, the requirements, the application and the fee.
• Crowdfunding service provider authorisation in EstoniaA company that runs an online platform matching investors with businesses that seek loans or equity funding needs an authorisation as a European crowdfunding service provider. In Estonia the authorisation is granted by Finantsinspektsioon (the Estonian Financial Supervision and Resolution Authority) under an EU regulation that applies directly, and it can then be used in other EU Member States after a notification.
• Customs representation, customs warehouse and AEO authorisations in EstoniaA company that lodges customs declarations for other businesses in Estonia, runs a customs warehouse or wants the status of authorised economic operator needs a decision of the Estonian Tax and Customs Board.
• Debt collection business in Estonia: when a licence is neededServicing defaulted credit agreements of banks and lenders in Estonia needs an operating licence from the Financial Supervision Authority (Finantsinspektsioon). Whether collecting other claims, such as unpaid invoices between businesses, needs a licence is specified for the client's situation; the Law of Obligations Act limits the collection costs a debtor can be asked to pay.
• District heating activity licence in Estonia: production, distribution and sale of heatProducing, distributing and selling heat through a district heating network in Estonia is regulated by the District Heating Act.
• Driver training in Estonia: activity licences for driving schools and professional driver trainingRunning a driving school in Estonia, or organising the training of professional lorry and bus drivers, drivers of dangerous goods or transport managers, requires an activity licence (tegevusluba). Training emergency vehicle drivers requires a notice of economic activities instead.
• E-money institution authorisation in EstoniaAn e-money institution (EMI) issues electronic money in its own name and may also provide payment services, without being a bank. In Estonia it needs an operating licence from Finantsinspektsioon, the Estonian financial supervision authority, under the Payment Institutions and E-money Institutions Act. This page sets out what the act requires and how the procedure runs.
• Selling electricity and natural gas in EstoniaA company that sells electricity or natural gas in Estonia files a notice of economic activities before it starts. Other activities in the same sectors — generating electricity above 1 MW, running a network, importing gas, storing gas — need an activity licence, decided by the Competition Authority (Konkurentsiamet).
• Electricity generation, network and line licences in EstoniaIn Estonia, generating electricity above 1 MW, running a distribution or transmission network, and transmitting electricity through a direct line or a cross-border direct current (DC) line each need an activity licence under the Electricity Market Act.
• Electronic communications services in Estonia: the notice of economic activitiesA company that provides publicly available internet access, telephone or VoIP services with numbers, or other electronic communications services in Estonia (except a number-independent interpersonal communications service) files a notice of economic activities before it starts.
• Equipment works in Estonia: notice of economic activities and the competent personElectrical, gas, pressure equipment and lifting equipment works are regulated in Estonia by the Equipment Safety Act.
• Excise warehouse and registered consignee licences in EstoniaProducing alcohol, tobacco products or (with exceptions the act names) fuel in Estonia, or storing and receiving them before the excise duty is paid, requires an activity licence from the Estonian Tax and Customs Board. This page explains the excise warehouse licence and the registered consignee licence: who needs one, what the act requires, which documents are filed and how long the Board has to decide.
• Explosives and pyrotechnic articles in Estonia: activity licence, operation authorisation and permitsIn Estonia, explosives and pyrotechnic articles may be handled only on the basis of an activity licence from the Consumer Protection and Technical Regulatory Authority.
• Feed business operator in Estonia: registration or approvalA company that produces, processes, stores, transports or sells animal feed in Estonia is a feed business operator.
• Fire safety services in Estonia: notice of economic activities and professional certificatesA company that designs, builds or maintains fire alarm, fire extinguishing or smoke extraction systems, checks fire extinguishers, or provides fire safety services such as fire safety audits, expert reviews or fire safety training in Estonia must file a notice of economic activities before it starts.
• Estonian FIU licence: financial institutions, trust and company services, pawnbroking, precious metalsSome businesses in Estonia may start only after the Financial Intelligence Unit has granted them an activity licence under the anti-money-laundering act. This page explains which activities need it, what the applicant must have and file, the state fee and the authority's time limit.
• Handling fluorinated greenhouse gases in Estonia: the handling permitA company that installs, services, repairs, leak-checks or decommissions refrigeration, air-conditioning, heat pump or fire protection equipment containing fluorinated greenhouse gases (F-gases) needs a handling permit (käitlemisluba) from the Environmental Board (Keskkonnaamet) before it starts.
• Food business in Estonia: notice or activity licenceA company that produces, processes, stores, transports or sells food in Estonia is a food business operator. Before it starts, it must either file a notice of economic activities with the Agriculture and Food Board or, for the establishments the Food Act names, obtain an activity licence. No state fee is paid for entering the data of a notice in the register or for resolving a licence application.
• Forest management planning works in Estonia: the activity licenceForest inventories and forest management plans in Estonia may only be made by a company that holds an activity licence for forest management planning works under the Forest Act. The licence is decided by the Environmental Agency, and the inventory work itself must be done by certified forest surveyors. This page sets out what the act requires and what LexorCorp Global OÜ does when a client applies.
• Full AIFM authorisation in EstoniaA company managing private equity, venture capital, real estate, private debt or other alternative investment funds above the small-manager thresholds needs an activity licence from Finantsinspektsioon (the Estonian Financial Supervision Authority). This page sets out the law, the requirements, the documents, the fee and the statutory time limit.
• Organising gambling in Estonia: activity licence and operating permitA company that wants to run casino games, betting or games of skill in Estonia, on site or online, needs two decisions of the Estonian Tax and Customs Board: first an activity licence for the type of gambling, then an operating permit for each gaming location or for remote gambling. Below: the requirements, the application contents, state fees, statutory time limits and what LexorCorp Global OÜ prepares.
• Guarantee and surety business in Estonia: the financial institution activity licenceA company whose main business in Estonia is issuing guarantees and sureties to third parties is a "financial institution" under the Credit Institutions Act and needs an activity licence from the Financial Intelligence Unit before it starts. This page explains what the licence covers, where it ends, what the application contains and the state fee.
• Health care services in Estonia: the activity licenceFamily medical care, specialised medical care, ambulance care and several kinds of care provided independently (nursing, midwifery, physiotherapy, speech therapy, psychological treatment) may be provided in Estonia only with an activity licence issued by the Health Board.
• Heritage conservation works in Estonia: notice of economic activities and the competent personA company that designs, researches, conserves, restores or supervises work on protected cultural monuments in Estonia must, in seven fields, file a notice of economic activities in the Register of Economic Activities before it starts. The work must be done, checked or directed by a competent person holding a professional certificate or a certificate of competence from the National Heritage Board.
• Hydrogeological works licence in Estonia (drilling wells and boreholes, hydrogeological surveys)A company that drills, designs, rebuilds or decommissions wells and boreholes in Estonia, or carries out hydrogeological surveys or mapping, needs an activity licence under the Water Act before it starts the work.
• Insurance agent in Estonia (kindlustusagent)An insurance agent sells insurance for one or more insurers under an agency agreement. In Estonia an agent does not apply to the Financial Supervision Authority for a licence: the insurer it represents enters the agent in the list of insurance intermediaries and is liable for the agent's distribution.
• Insurance broker in Estonia: entry in the list of insurance intermediariesAn insurance broker in Estonia arranges insurance for clients on the basis of an independent analysis of the market.
• Insurance undertaking licence in EstoniaAn insurance company established in Estonia needs an operating licence from Finantsinspektsioon (the Estonian Financial Supervision and Resolution Authority) before it may take on insurance risks. The Insurance Activities Act, which applies the EU Solvency II framework, requires millions of euros of capital, a full governance system with four key functions and a detailed business plan.
• Investment firm licence in EstoniaA company that provides investment services to others as a regular business needs an operating licence from Finantsinspektsioon, the Estonian Financial Supervision Authority. The licence is issued under the Securities Market Act, which transposes the EU rules for investment firms. The minimum capital depends on the services the firm will provide.
• Setting up an investment fund in EstoniaAn Estonian investment fund pools investors' money and invests it under a fixed investment policy, under the Investment Funds Act. The legal form, whether the fund is offered to the public and the assets under management decide whether the manager needs a licence from the Financial Supervision Authority (Finantsinspektsioon) or only a registration, and whether the fund needs a depositary.
• Cadastral Surveying and Land Readjustment Licence in EstoniaIn Estonia, cadastral surveying and simple land readjustment work may be done only by a person who holds an activity licence for land readjustment works (maakorraldustööde tegevuslitsents), apart from the cadastre keeper itself.
• Business lending company in Estonia: licence rulesThe creditor licence of the Financial Supervision Authority is for granting credit to consumers. Under the Money Laundering and Terrorist Financing Prevention Act, though, a company whose main and permanent activity is lending is a financial institution. It needs an activity licence from the Financial Intelligence Unit before it starts. This page sets out the line between the two and the licence requirements.
• Liquid fuel activity licence in Estonia (import, export, sale, storage service)Importing, exporting or selling liquid fuel in Estonia, or storing other people's fuel as a business, requires an activity licence from the Estonian Tax and Customs Board. The applicant must meet the capital or insurance requirements of the Liquid Fuel Act and, for fuel sale, have a security accepted by the Board.
• Maritime services in Estonia: activity licences and noticesSome technical and training services for ships, small craft and ports may only be provided in Estonia with an activity licence from the Transport Administration (Transpordiamet); two others only need a notice of economic activities.
• Television, radio and on-demand media services in EstoniaBroadcasting a television or radio programme from Estonia requires an activity licence from the Consumer Protection and Technical Regulatory Authority. An on-demand audiovisual media service or a video-sharing platform requires a notice of economic activities, filed before the activity starts. This page covers both routes, the filings, state fees and statutory time limits.
• Placing medical devices on the market in EstoniaA company that manufactures, imports or distributes medical devices in Estonia must meet the obligations of the EU Medical Devices Regulation and the Estonian Medical Devices Act.
• Medicines wholesale and manufacturing licence in EstoniaIn Estonia, a company that sells medicinal products wholesale or manufactures them needs an activity licence from the State Agency of Medicines (Ravimiamet). The rules are in the Medicinal Products Act (ravimiseadus). This page sets out who needs the licence, the requirements, the documents, the state fee and the time limit.
• Crypto-asset service provider (CASP) authorisation in Estonia under MiCAA company that provides crypto-asset services to clients in the European Union needs an authorisation under the EU Markets in Crypto-Assets Regulation (MiCA). In Estonia the authorisation is granted by the Financial Supervision Authority (Finantsinspektsioon). This page sets out the acts, the requirements, the documents, the state fee and the authority's statutory time limits.
• Cross-border crypto-asset services under MiCA (Article 65 notification)A crypto-asset service provider (CASP) authorised in one EU Member State that intends to provide services in other Member States notifies its home authority, which passes the information on to the other states. This page explains that notification for a CASP authorised in Estonia, and briefly covers two related routes in the same regulation.
• Crypto-asset white paper under MiCA Title IIA company that offers a crypto-asset to the public in the European Union, or seeks its admission to trading, must, unless an exemption applies, draw up a crypto-asset white paper, notify it to the competent authority and publish it. Competent authorities may not require prior approval of the white paper, and the offeror and its management are liable for what it says.
• Geological exploration and mineral extraction in Estonia: exploration permit and extraction permitAnyone who wants to explore for or extract mineral resources in Estonia needs, apart from the exceptions set out in the act, a permit under the Earth's Crust Act (maapõueseadus) from the Environmental Board (Keskkonnaamet).
• Handling narcotic drugs, psychotropic substances and drug precursors in EstoniaA company in Estonia may handle narcotic drugs and psychotropic substances only for the purposes the law allows, and only with a licence or permit from the State Agency of Medicines (Ravimiamet). Drug precursors (chemicals with lawful industrial uses) need a licence or a registration depending on their category. This page explains which permission applies, what the acts require, and the state fees and time limits.
• Natural gas activity licences in EstoniaImporting natural gas, running a gas transmission or distribution network, storing gas for others and operating an LNG terminal are licensed activities in Estonia under the Natural Gas Act. The licence is issued by the Estonian Competition Authority (Konkurentsiamet) and shows in the Register of Economic Activities. To sell gas, an undertaking files a notice of economic activities.
• Occupational health services in Estonia: notice and activity licenceA company that provides occupational health services to Estonian employers must file a notice of economic activities before it starts. If the service includes the work of an occupational health doctor or nurse, the Health Services Organisation Act also applies. That Act can require an activity licence from the Health Board (Terviseamet).
• Packaging recovery organisation in Estonia: activity licence under the Packaging ActA packaging recovery organisation is a legal person set up by packaging undertakings to take over their legal duty to collect and recover packaging waste. In Estonia it must hold an activity licence issued by the Environmental Board (Keskkonnaamet) under the Packaging Act (pakendiseadus). This page sets out what the act requires and what is filed with the application.
• Pawnbroking and buying-in or wholesale of precious metals and stones in EstoniaRunning a pawnshop, or buying in or selling wholesale precious metals, precious metal articles or precious stones, needs an activity licence from the Estonian Financial Intelligence Unit. The licence checks the people, the anti-money-laundering rules and the contact person. Makers and importers of precious metal articles also have marking duties under a separate act.
• Payment institution authorisation in EstoniaA payment institution is a company that provides payment services, such as executing transfers, acquiring card payments or money remittance, without being a bank.
• Pharmacy activity licence in EstoniaIn Estonia, pharmacy services may be provided only in a pharmacy that holds an activity licence from the State Agency of Medicines (Ravimiamet). A general pharmacy must be controlled and managed by a pharmacist, and the law limits who may hold shares in it. This page explains the licence under the Medicinal Products Act (ravimiseadus), with a short note on the separate licence for wholesale of medicinal products.
• Seed, propagating material and micropropagation in Estonia: licence and noticesProducing, packaging or marketing seed and plant propagating material in Estonia is regulated by the Plant Propagation and Plant Variety Rights Act. Several of these activities need a notice of economic activities filed before the start, while micropropagating a plant species needs an activity licence. This page explains which rule applies, which authority handles it and what the filing contains.
• Selling plant protection products and providing plant protection services in EstoniaSelling plant protection products in Estonia needs an entry in the Plant Protection Products Register for the seller and for each place where the products are stored and sold.
• Postal and courier services in Estonia: licence or noticeIn Estonia, a company that delivers addressed letters or parcels to other people as a business provides a postal service under the Postal Act (Postiseadus).
• Private kindergarten and childcare licence in EstoniaA private kindergarten (*eralasteaed*) or private childcare facility (*eralastehoid*) in Estonia needs an activity licence (*tegevusluba*) from the Ministry of Education and Research under the Preschool Education Act (*alusharidusseadus*). The licence covers a specific place of activity and is applied for at least five months before the start.
• Private schools and continuing education in Estonia: activity licence or noticeA company that runs a private general education school, vocational school or hobby school in Estonia needs an activity licence from the Ministry of Education and Research before teaching starts.
• Radiation practice licence and registration in EstoniaA business in Estonia that uses X-ray equipment, radioactive substances or other sources of ionising radiation needs a radiation practice licence or a registration of the practice from the Environmental Board (Keskkonnaamet). Which one depends on the hazard level of the practice; very small sources are exempt.
• Railway undertakings in Estonia: activity licence, safety certificate and safety authorisationCarrying passengers or goods on the public railway, managing public railway infrastructure, maintaining or repairing railway vehicles used on the public railway or for rail transport, and building railway vehicles are licensed activities in Estonia under the Railways Act (raudteeseadus).
• Road transport operator licence in Estonia (Community licence)An Estonian company that carries goods by road for payment with a vehicle or combination whose maximum permissible mass exceeds 3,500 kg and whose design speed exceeds 40 km/h needs a Community licence and, for each vehicle, a certified copy of that licence, unless the carriage falls under one of the exemptions named in the acts (see below).
• Safeguarding customer funds in Estonian payment and e-money institutionsA payment institution or e-money institution in Estonia that receives money from its customers must keep that money protected, so that customers get it back even if the institution fails.
• Savings and loan associations in Estonia (hoiu-laenuühistu)A savings and loan association is a member-owned commercial association that takes deposits from its members and lends to them.
• Security services licence in Estonia (guarding)In Estonia, guarding (manned security and remote monitoring of sites) as an economic activity needs an activity licence from the Police and Border Guard Board before the work begins.
• Registered small alternative investment fund manager in EstoniaA company in Estonia that manages alternative investment funds (AIFs) with assets below the thresholds of EU law can run them on the basis of a registration with Finantsinspektsioon (the Financial Supervision Authority) rather than a full fund manager licence. The registration needs less capital and supervision, but it has limits: no EU marketing passport, non-public funds only, and fixed reporting duties.
• Activity licence for social services in EstoniaCertain social services in Estonia may only be provided with an activity licence issued by the Social Insurance Board (Sotsiaalkindlustusamet). The Social Welfare Act names these services one by one and sets the requirements for the provider, the people who work directly with clients and the place where the service is provided.
• Tachograph workshop in EstoniaA company that installs, repairs or checks tachographs in Estonia must be entered in the Estonian commercial register, be recognised as a competent measurer under the Metrology Act and be registered with the Transport Administration (Transpordiamet).
• Taxi service in Estonia: taxi licence, vehicle card and driver's cardRunning a taxi service in Estonia, including rides ordered through an app, needs three documents under the Public Transport Act: a taxi licence for the carrier, a vehicle card for each car and a service provider's card for each driver. The local government of the service area issues them, within statutory time limits and for fixed state fees.
• Temporary agency work and private employment mediation in EstoniaA company that hires out its own employees to other businesses (a temporary work agency) or that finds jobs for people and staff for employers (a private employment mediator) must file a notice of economic activities in the Register of Economic Activities before it starts.
• Licence for procuring and processing human cells, tissues and organs in EstoniaIn Estonia, procuring human cells, tissues or organs from a donor, and processing them (testing, preserving, storing and distributing them), each needs an activity licence from the State Agency of Medicines (Ravimiamet).
• Selling tobacco products and e-cigarettes in Estonia: notice of economic activitiesTo sell tobacco products and related products such as e-cigarettes in Estonia, a notice of economic activities must be filed before trading starts. The Tobacco Act also restricts how and where these products are sold, and importers and producers must notify their products to the Health Board.
• Operating as a travel undertaking in EstoniaA company that organises or sells package travel, or facilitates linked travel arrangements, is a travel undertaking under the Estonian Tourism Act.
• Trust services in Estonia: qualified and non-qualified providersTrust services are electronic services such as issuing certificates for electronic signatures and seals, creating time stamps and providing electronic registered delivery.
• UCITS management company licence in EstoniaA UCITS management company (in Estonian *eurofondi valitseja*) is a fund manager that manages funds whose units may be offered to the public in every EEA country.
• Vehicle roadworthiness testing and gas-system checks in EstoniaIn Estonia, a company that runs a vehicle inspection station does so under an administrative contract with the Transport Administration (Transpordiamet), signed only after the authority has checked the finished station. Checks of a vehicle's "special systems" are separate: a company files a notice of economic activities in the Register of Economic Activities.
• Veterinary practice in Estonia: the veterinarian's professional activity licenceIn Estonia, veterinary services may be provided only by a qualified veterinarian who holds a professional activity licence granted by the Agriculture and Food Board (Põllumajandus- ja Toiduamet, PTA); only a person with a veterinary qualification from an EU Member State, an EEA state or Switzerland may provide them temporarily without that licence.
• Waste handling in Estonia: waste permit and waste handler registrationA business that collects, transports, recovers, disposes of, brokers or deals in waste in Estonia needs either an environmental permit for waste handling or a registration with the Environmental Board (Keskkonnaamet), depending on the activity. The separate hazardous waste handling licence was abolished; recovery or disposal of hazardous waste in the course of business needs a waste permit and a financial guarantee.
• Activity licence for civilian weapons and ammunition in EstoniaA company that sells or makes civilian weapons or ammunition in Estonia, repairs or converts weapons as a service, stores weapons or ammunition as a service, or runs a paid shooting range needs an activity licence under the Weapons Act (relvaseadus).
• Keeping a zoo, and the end of mink and raccoon dog farming, in EstoniaRunning a zoo in Estonia requires an activity licence from the Environmental Board (Keskkonnaamet) under the Animal Protection Act (loomakaitseseadus). Mink and raccoon dog farms no longer have a licence route: the farm activity licence was repealed and, since 1 January 2026, keeping animals solely or mainly for fur is prohibited. This page sets out what the acts in force today say.

The guides are general information about Estonian companies and our services. They are not legal or tax advice.